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Ciani Partners | Publications

Publications

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Ciani Partners | Avvocati Tributaristi Milano

Publications

Ciani Partners has long been an editorial reference point in tax, customs and estate law. Our professionals author annotated codes, monographs and articles for some of the leading Italian legal and tax journals, and are frequently consulted by both general and specialised press on current tax matters. On this page you will find our publications, contributions to journals such as Bollettino Tributario, Giuffrè Editore, Il Sole 24 Ore, Il Doganalista and Commercialista Telematico, and the press review collecting our lawyers' most recent features. Note: the underlying articles and press coverage are in Italian.

Articles

Articles by our professionals in the main tax and legal journals (contributions in Italian).

Bollettino Tributario

Giuffrè Editore

La Settimana Fiscale - Il Sole 24 Ore

Il Doganalista

  • La daziabilità delle royalties in dogana
    Avv. Fabio Ciani, Avv. Gabriele Damascelli
    Read excerpt

    Per la Cassazione, ord. 18543/2023, è ribadita la necessità di verificare sia il contratto di licenza sia le clausole contrattuali che possono rivelare l’esistenza di una condizione della vendita incidente sul valore. Continue reading

Commercialista telematico

Press Review

This section collects key articles, commentary and interviews featuring Avv. Fabio Ciani on current tax and fiscal matters.

ADER Milan withdraws a payment request: Fabio Ciani secures a win

The intervention of the founder of Ciani Partners led the authority to withdraw the measure before the court’s decision, acknowledging its irregularity.

5 May 2026

Ciani Partners has ADER mortgage cancelled in Rome

By judgment dated 12 February 2026, the Court of Rome (Labour Section) annulled a mortgage registration by the Revenue Collection Agency on property held in a family asset fund, granting the appeal assisted by Avv. Fabio Ciani.

21 April 2026

Tax rulings: the real European dumping Italy does not practice

Flat tax: Italy is not a tax haven. A critical view of the alleged fiscal dumping attributed to Italy in relation to the special regime for “non‑domiciled residents”.

26 September 2025

Ciani obtains the cancellation of a major tax audit

Tax lawyer Fabio Ciani, name partner of Ciani Partners, secured the cancellation of a major tax audit.

26 September 2025

Fabio Ciani wins in Milan for innovative startup Promarket 11

The Tax Justice Court of Milan upheld the arguments of tax lawyer Fabio Ciani, founder of Ciani Partners, acting as counsel for Promarket 11.

23 July 2025

Gaming, reforms and technology accelerate the sector

There are many challenges, including the fight against illegal gambling.

23 June 2025

Tax payments: how to prepare for the 30 June deadlines

Tax payments by 30 June 2025: an operational guide to the key deadlines.

16 June 2025

Physical gold: asset protection and tax rules

Investment in physical gold – bars and coins – has returned to the spotlight in a period of great uncertainty on financial markets.

9 May 2025

Monitoring SMEs’ tax risk: introducing the tax control framework

The voluntary tax control framework for SMEs promotes cooperative compliance, modernising the relationship between tax authorities and taxpayers through more collaboration, transparency and informed management of tax risk.

7 January 2025

Ciani secures cancellation of MC3’s tax debts

Tax lawyer Fabio Ciani obtained from the Milan Provincial Directorate II the cancellation of the company MC3’s tax debts under the new strengthened mandatory self‑remedy (autotutela) procedure.

19 July 2024

Ciani: “Here is what changes with the reform of gifts and donations”

A positive reform because it introduces simplification measures, yet improvements are desirable regarding the taxation of indirect gifts.

10 May 2024

No tax amnesty: taxpayers should not celebrate, the rule on tax collection notices changes nothing

After five years, uncollected claims will not be cancelled but simply reassigned to the competent authority.

13 March 2024

Influencers and charity: a bespoke law on the way

Misleading communications: following the Government’s approval of the draft bill, discussion has moved to Parliament.

25 January 2024

Fabio Ciani and the creation of the Carelli Group

Tax lawyer Fabio Ciani assisted the Apulian company Carelli Distribuzione in its corporate reorganisation and the configuration of the so‑called “vertical group” structure.

17 January 2024

External res judicata may be raised ex officio

In proceedings before the Court of Cassation, the existence of an external res judicata, like an internal one, may be raised ex officio.

9 December 2023

The Court of Cassation rules on the tax agency’s use of external res judicata

Acting for an individual taxpayer, Avv. Fabio Ciani, founding partner of Ciani Partners, obtained from the Revenue Agency a so‑called “declaration of ineffectiveness”.

6 December 2023

Ciani Partners: new independent tax law boutique launches

The independent tax law boutique Ciani Partners has been inaugurated in Milan.

28 November 2023

Fabio Ciani founds Ciani Partners

The independent tax law boutique Ciani Partners has been inaugurated in Milan.

28 November 2023

Real estate allocated to shareholders: tax relief confirmed and renewed in the new Budget Law

The preferential regime has been reintroduced by the 2023 Budget Law.

16 October 2023

The Court of Cassation rules against the tax agency on VAT and IRAP penalties

On 7 June 2023 tax lawyer Fabio Ciani obtained from the Court of Cassation – Tax Section – a favourable ruling against the Revenue Agency on VAT and IRAP penalties.

20 June 2023

Tax crimes and undisclosed partnerships: Fabio Ciani wins before the Court of Cassation

A favourable ruling against the Revenue Agency on tax crimes, undisclosed partnerships and conflicts of jurisdiction (order no. 16144/2023).

19 June 2023

Businesses and the abolition of ACE: many questions remain

Reducing the tax burden is the key lens through which to view the reform of corporate income taxation.

22 May 2023

Voluntary disclosure: an innovative analytical approach

The reopening of voluntary disclosure is becoming an increasingly realistic scenario.

21 November 2022

Trusts: a sensitive tool that requires specialists

More than 1,300 companies have at least one trust as shareholder, in 80% of cases as the controlling shareholder.

18 November 2022

Tax shield will not be in the Budget Law but will arrive anyway: the only way is to replicate the Renzi model

The Government intends to introduce an amnesty next year for the repatriation of assets held abroad.

18 November 2022

ArtLaw: clear rules and stronger protection for artworks online

Issues of digital rights protection are moving into the Metaverse with NFTs and blockchain.

7 November 2022

Bringing back assets held abroad and putting them at the service of the country

There is growing speculation about a third edition of voluntary disclosure to regularise undeclared assets held abroad, following the schemes first introduced by the Renzi government.

9 October 2022

Business crises: professionals play a central role

The health emergency and the war are pushing companies and families to protect their capital.

19 September 2022

GM Leather S.p.A. lists on Euronext Growth Milan

Tax lawyer Fabio Ciani assisted Nexia Audirevi in the tax due diligence for the listing.

29 July 2022

Advisors on GM Leather’s listing on EGM

Tax lawyer Fabio Ciani assisted Nexia Audirevi in the tax due diligence for the listing.

14 July 2022

Influencers: how to stay online without missteps

In the absence of specific legislation, many law firms support leading social media figures.

11 July 2022

Wealth management: firms seek shields for assets

The health emergency and the war are pushing companies and families to protect their capital.

13 June 2022

The identity of the intra‑family group does not overturn tax principles

The Bari Provincial Tax Court rules on intra‑group taxation based on the autonomy of each tax period.

17 November 2021

Ciani wins before the Bari Tax Court for the Maffione Group

Judgment no. 1721/2021.

18 November 2021

Publications

From 2020 to 2026, our publications address complex issues across the legal and tax landscape, in a field shaped by constant change. Each volume is developed with precision to serve not only as a regulatory archive, but also as an analytical tool for companies, private clients and legal professionals.

Customs Code of VAT and Excise Duties 2026 — Cover

2026

Customs Code of VAT and Excise Duties

EU and domestic legislation

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Pacini Giuridica

Customs Duties, VAT and Excise 2024 — Cover

2024

Customs Duties, VAT and Excise

Case law of the Court of Justice of the European Union

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Giappichelli

Customs Duties, VAT and Excise 2023 — Cover

2023

Customs Duties, VAT and Excise

Case law of the Court of Justice of the European Union

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Giappichelli